Marigold Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2016. At that time the inventory had a cost of $59,000 and a retail price of $100,000. The following information is available.

		Year-End Inventory at Retail			Current Year CostRetail %		Year End Price Index
2016		$125,080			53%		106
2017		135,300			56%		110
2018		127,600			57%		116
2019		167,400			54%		124

The price index at January 1, 2016, is 100. Compute the ending inventory at December 31 for the years 2017 and 2019.